Panel heater



FIG. 1 is a front elevation view of the panel heater showing my newdesign.

FIG. 2 is a right side elevation view.

FIG. 3 is a left side elevation view.

FIG. 4 is a top plan view.

FIG. 5 is a bottom plan view.

FIG. 6 is a rear elevation view; and,

FIG. 7 is a front perspective view.

In the drawings, the broken lines shown in FIG. 1 depict environmentalsubject matter only and form no part of the claimed design.

The ornamental design for a panel heater, as shown and described.